| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 20-A MRSA §1, sub-§37-A, as enacted by PL 1985, c. 650, §1, | | is amended to read: |
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| | | 37-A. State valuation. "State valuation" means the value | | certified to the Secretary of State as provided in Title 36, | | section 305, subsection 1 as adjusted under Title 36, sections | | 1491-A, 1507 and 1876. |
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| | | Sec. 2. 30-A MRSA §706, first ¶, as enacted by PL 1987, c. 737, Pt. | | A, §2 and Pt. C, §106 and amended by PL 1989, c. 6, c. 9, §2 | | and c. 104, Pt. C, §§8 and 10, is further amended to read: |
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| | | When a county tax is authorized, the county commissioners, | | within 30 days of that authorization, shall apportion it upon | | the municipalities and other places according to the last | | state valuation as adjusted under Title 36, sections 1491-A, | | 1507 and 1876 and fix the date for the payment of the tax. | | This date may not be earlier than the first day of the | | following September. They may add that sum above the sum so | | authorized, not exceeding 2% of that sum, as a fractional | | division necessitates and demonstrate that necessity in the | | record of that apportionment, and issue their warrant to the | | assessors requiring them to immediately assess the sum | | apportioned to their municipality or place, and to commit | | their assessment to the constable or collector for collection. | | The county treasurer shall immediately certify the millage | | rate to the State Tax Assessor. The State Tax Assessor shall | | separately assess this millage rate upon the real and personal | | property in the unorganized territory within the appropriate | | county. |
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| | | Sec. 3. 30-A MRSA §5681, sub-§2, ¶B, as enacted by PL 1987, c. 737, | | Pt. A, §2 and Pt. C, §106 and amended by PL 1989, c. 6, c. 9, | | §2 and c. 104, Pt. C, §§8 and 10, is further amended to read: |
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| | | B. "Property tax burden" means the total real and | | personal property taxes assessed in the most recently | | completed municipal fiscal year, except the taxes assessed | | on captured value within a tax increment financing | | district, divided by the latest state valuation certified | | to the Secretary of State as adjusted under Title 36, | | sections 1491-A, 1507 and 1876. |
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| | | Sec. 4. 36 MRSA §1491-A is enacted to read: |
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| | | §1491-A.__Adjustment of state valuation |
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| | | For each municipality collecting a tax under this chapter, |
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